Abstract

The research was conducted represents case study at BRI unit Cemara Blitar with title “The Evaluation on Internal Controlling System of Village Common Credit at BRI unit Cemara Branch Office BRI Blitar”. The objective of the research is to find out controlling process of Kupedes at PT. Bank Rakyat Indonesia unit Cemara Blitar and assessing the effectively of internal controlling system of Kupedes, and also to give consideration material for BRI unit Cemara Blitar to optimize controlling system of Kupedes has applied. At the research, discussion was focused at internal controlling system to distribution procedure of Kupedes. The result of that research shows, internal controlling system that has done by the firm was well and appropriate with principles of internal controlling system on BRI. It can be seen by job description and clear authority and appropriate with job description. Double duty case was not found in the job practice of BRI unit Cemara Blitar. Perhaps it was needed to add employee to support the employee performance and add satisfaction on service to customer, because it was no need to queue too long. On serving application of Kupedes, all of employee BRI unit Cemara Blitar hold on directive and distribution way of Kupedes has applied by Centre BRI. So that, documents to support distribution of Kupedes must be complete, ordinal and correct. The employee performance would be another problem in this research. Sometimes, internal controlling system of Kupedes was not running well because of it employee factor that dishonest. The deceitfulness occurred because of employee sometimes follow to use credit was given to customer. It had promised orally when employee checked to the applicant place of Kupedes. From the conclusion, researcher gives some suggestion related with that problem. It should be there was letter of pronouncement that contain Kupedes was accepted by customer must be used for business of customer, without devide with customer. So that, internal controlling system well and Kupedes would be released appropriate with correct purpose and aid customer on the growth of his business.